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Universitas Padjadjaran

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Full-Text Articles in Accounting

The Influence Of Religiosity, Nationalism, And Tax Corruption Perception On Tax Compliance, Hani Hanifah, Ivan Yudianto Jan 2019

The Influence Of Religiosity, Nationalism, And Tax Corruption Perception On Tax Compliance, Hani Hanifah, Ivan Yudianto

Journal of Accounting Auditing and Business

This study aims to determine the effect of religiosity, nationalism, and perceptions of tax corruption on MSMEs taxpayer compliance in the area of Bandung City. This research used taxpayer awareness, moral obligation, and quality of tax service as factors. A questionnaire was used as research instruments in data collection. Respondents in this research were individuals who run businesses that belong to small and medium micro-enterprises. Multiple linear regression with SPSS program version 23 was applied for data analysis. The results of this study concluded that religiosity, nationalism, and perceptions of tax corruption simultaneously influenced significantly to taxpayer compliance. Partially test …

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Control Of Corruption, Regulatory Quality, Political Stability And Environmental Sustainability: A Cross-National Analysis, Sofik Handoyo, Fury Khristianty Fitriyah Jul 2018

Control Of Corruption, Regulatory Quality, Political Stability And Environmental Sustainability: A Cross-National Analysis, Sofik Handoyo, Fury Khristianty Fitriyah

Journal of Accounting Auditing and Business

The study aims to reveal the correlation between governance attributes of the government and national environmental sustainability. The governance attributes of government in this study refer to the index of control of corruption, regulatory quality, and political stability. Meanwhile, national environmental sustainability refers to the index of national environmental performance. The period of investigation is the year of 2014 and involves 177 countries. Person correlation analysis was applied in this study to identify the degree of correlation between independent variables (control of corruption, regulatory quality, and political stability) dependent variable (environmental sustainability). Independent variables were measured using the World Governance …

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The Influence Of Intellectual Capital To Market Value With Return On Assets As Intervening Variable, Marcellina Yovita, Gia Kardina Prima Amrania Jul 2018

The Influence Of Intellectual Capital To Market Value With Return On Assets As Intervening Variable, Marcellina Yovita, Gia Kardina Prima Amrania

Journal of Accounting Auditing and Business

This research using leverage as the control variable to measure the relationship between IC and ROA and IC – market value indirect relationship. IC was measured with VAICTM method; ROA was used as the measurement that represented profitability. The market value was measured with a price-to-book value (PBV) ratio. The research was conducted on 215 companies in Indonesia Stock Exchange as samples in 2014 from six industry sectors those included in high-IC intensive classification by GICS. Analysis descriptive method was used on secondary data. MS Excel and EViews were used to process the data. F-test and t-test were used to …

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Implementation Of Village Fund Management, Irman Nurhakim, Ivan Yudianto Jul 2018

Implementation Of Village Fund Management, Irman Nurhakim, Ivan Yudianto

Journal of Accounting Auditing and Business

The purpose of This study is to find out how the implementation of village fund management as well as supporting factors and inhibiting factors in the management of village funds. The method used in this research is a qualitative method with interview approach and observation with the responder, that is Head of Village, Village Secretary, Village Treasurer, and Village Consultative Body (BPD). Data analysis is done by data reduction then presents the data and draw conclusions on the data obtained according to the method of data analysis for qualitative research. The results of this study indicate that the implementation of …

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Analysis Of Factors That Influence Taxpayers Compliance In Fulfilling Taxation Obligations, Ayu Fuady Sania, Ivan Yudianto Jul 2018

Analysis Of Factors That Influence Taxpayers Compliance In Fulfilling Taxation Obligations, Ayu Fuady Sania, Ivan Yudianto

Journal of Accounting Auditing and Business

This study aims to determine the factors that affect taxpayer compliance. This research uses taxpayer awareness, moral obligation, and quality of tax service as factors. A questionnaire was used as research instruments in data collection. Respondents in this research are e-Commerce business actor who uses an online marketplace. Multiple linear regression with SPSS program version 23 is used for data analysis. The results of this study concluded that taxpayer awareness, moral obligations, and the quality of tax service simultaneously influenced significantly to taxpayer compliance. Then the test partially produces the taxpayer awareness, and the quality of tax service has a …

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Towards Implementation Of Sociology Theory In Management Accounting Research, Sofik Handoyo, Syaiful Anas Jul 2018

Towards Implementation Of Sociology Theory In Management Accounting Research, Sofik Handoyo, Syaiful Anas

Journal of Accounting Auditing and Business

This article aims to give another perspective for Management accounting scholars implement sociology theories in their researchers. Traditionally, accounting researchers have been conducted relying on accounting theory, management theory, economic theory, and psychological theory. However, in line with popularity academic research that involves the interdisciplinary field of study, it is, therefore, the possibility to adopt another perspective of theory from a related discipline. Since Management accounting discipline is closely associated with the organization and behavior of an individual within the organization, sociology theory is considered fit to be adopted. This article will figure out potential research in management accounting discipline …

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An Accounting Perspective Of Tax Amnesty In Indonesia, Euodia Shienny Natania, Arthik Davianti Jan 2018

An Accounting Perspective Of Tax Amnesty In Indonesia, Euodia Shienny Natania, Arthik Davianti

Journal of Accounting Auditing and Business

In 2016, the Indonesian government has issued a new tax program, which is tax amnesty. The application of tax amnesty was driven by of the global economic downturn, due to the decreasing trading activity, followed by the increasing prices of the export-import activity. In addition, the tax ratio in Indonesia is considered to be too low compared to other neighboring countries. However, as anticipated, the implementation of tax amnesty requires global information disclosures, particularly repatriation fund from overseas investments. For example, in addition to banks in Indonesia, Singapore is one of a place to invest. According to The Jakarta Post …

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The Influence Of Application Government Internal Control System, Asset Management And Human Resources Competencies To Financial Accountability, Sabrina Nur Fhadillah, Ivan Yudianto Jan 2018

The Influence Of Application Government Internal Control System, Asset Management And Human Resources Competencies To Financial Accountability, Sabrina Nur Fhadillah, Ivan Yudianto

Journal of Accounting Auditing and Business

TThis research aims to examine the influence of the application of government internal control system, asset management, and human resources competencies toward financial accountability of Bandung Municipal Government. Survey research was conducted in 27 Local Work Unit of Bandung Municipal. This research using the descriptive-quantitative method by spreading a questionnaire to every Local Work Unit as much as 55 questionnaires. The respondent of this research is an auditor, staff of finance, and asset management. Method of data analysis used by this research is multiple linear regression that assisted with SPSS software. The result of this research showed that: (1) The …

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Analyze Of The Effect Of Workplace Spirituality On Auditor Dysfunctional Behavior And Its Implication To Audit Quality, Bawono Yudyanto Arief Kusumo, Poppy Sofia Koeswoyo, Sofik Handoyo Jan 2018

Analyze Of The Effect Of Workplace Spirituality On Auditor Dysfunctional Behavior And Its Implication To Audit Quality, Bawono Yudyanto Arief Kusumo, Poppy Sofia Koeswoyo, Sofik Handoyo

Journal of Accounting Auditing and Business

This study aims to analyze the effect of workplace spirituality on auditor dysfunctional behavior and its implication to audit quality at The Audit Board of The Republic of Indonesia. The research approach used is quantitative and casual design. The number of research samples was 92 auditors taken through proportionate sampling. The data analysis used descriptive and inferential statistical analysis by employing path analysis. The results show that there is a significant negative effect of workplace spirituality on dysfunctional auditor behavior, there is a significant positive effect of workplace spirituality on audit quality, and there is a significant negative effect of …

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The Development Of Indonesia Environmental Performance And Environmental Compliance, Sofik Handoyo Jan 2018

The Development Of Indonesia Environmental Performance And Environmental Compliance, Sofik Handoyo

Journal of Accounting Auditing and Business

This study aims to analyze the development of Indonesia environmental performance and environmental compliance from the period 2011-2015 through the PROPER program. Statistic descriptive, along with trend analysis, was applied in this study. The result indicates that achievement of the environmental performance of the PROPER program is on adequate level (63,2%), Poor level (25,9%), good level (7,5%), very poor (2.8%) and excellent level (0.6%). Meanwhile, Indonesia environmental compliance level on average is 72%. There is still 28% of the PROPER participant not comply with environmental requirements determined by the Ministry of Environment (MOE). The achievement of environmental compliance consists of …

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Effect Of Human Resources, Leadership Style, The Use Of Information Technology And Internal Control On The Quality Of Financial Statements, Trisdina Mardinan, Muhammad Dahlan, Furry Khristianty Fitriyah Jan 2018

Effect Of Human Resources, Leadership Style, The Use Of Information Technology And Internal Control On The Quality Of Financial Statements, Trisdina Mardinan, Muhammad Dahlan, Furry Khristianty Fitriyah

Journal of Accounting Auditing and Business

This study aims to examine Whether there is a significant influence of variable humanresources competency, leadership, utilization of information technology, internal control of thequality of financial statements either partially or simultaneously. The population in this researchis all work units (SATKER) within the Directorate General of Construction Materials for 15 unitsof work with 45 respondents consisting of a financial assistance of the work unit, the Accountingofficer of Accrual Based Institution (SAIBA) and State-Owned Officer (BMN). The primary usedthe data Obtained from respondents through questionnaires, for testing the data tested the validity,reliability test and hypothesis testing. The Data then in the analysis …

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The Influence Of Organizational Commitment, Implementation Of Accounting Information System And Workplace Environment To The Performance Of Work Unit, Ratna Djuwita, Roebiandini Soemantri, Gia Kardina Prima Jan 2018

The Influence Of Organizational Commitment, Implementation Of Accounting Information System And Workplace Environment To The Performance Of Work Unit, Ratna Djuwita, Roebiandini Soemantri, Gia Kardina Prima

Journal of Accounting Auditing and Business

This study aims to obtain empirical evidence on the influence of organizational commitment, implementation of accounting information system and workplace environment affected the performance of the work unit at the Ministry of Public Works and Housing. This study method used survey research with the target population studied is the unit of echelon II work unit that prepares the report of the Government Institution Performance unit (Laporan Kinerja Instansi Pemerintah) in the Ministry of Public Works and Housing. This research design used descriptive approach by using questionnaires to collect data on 122 respondents in 67 work units consists of (1) head …

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Factors Affecting Information Quality Of Local Government Financial Statement, Fakhri Triasa Anggriawan, Ivan Yudianto Jan 2018

Factors Affecting Information Quality Of Local Government Financial Statement, Fakhri Triasa Anggriawan, Ivan Yudianto

Journal of Accounting Auditing and Business

This study aims to determine the factors that affect the information quality of West Bandung District local government financial information. Government financial statement should meet qualitative characteristics. This research uses qualitative method and data completion with interview technique and reports to 17 informants, which are heads of sub finance section in Regional Work Units of West Bandung District. Data analysis is done by data reduction, then presents data and conclude data obtained according to the data analysis method for qualitative research. The results of this study indicate the factors that affect the information quality of West Bandung District Financial Statements …

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